1980 (9) TMI 255

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....s was assessed to tax at 1 1/2 per cent under item 7(b) of the Second Schedule to the Tamil Nadu General Sales Tax Act. Subsequently the assessing authority wanted to reopen the assessment by taking away part of the sales turnover from the turnover already assessed for finding out the corresponding purchase turnover of the raw hides and skins and subjecting it to a tax at 3 per cent, purporting to....

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....he tax due after making such enquiry as it may consider necessary and after giving the dealer a reasonable opportunity to show cause against such reassessment." In this case, as we pointed out already and as admitted, the entire sales turnover relating to the tanned hides and skins had been assessed at 1 1/2 per cent under item 7(b) and the sales turnover was assessable only under that item. On....